Back to CGST Act

Chapter 17: Advance Ruling

Authority for Advance Ruling, appeals, and binding nature

5 Sections~2h 55m0/5 Completed
0%
95

Section 95: Definitions for advance ruling

Key definitions

basicmedium relevance15m
97

Section 97: Application for advance ruling

How to apply for ruling

intermediatehigh relevance30m
98

Section 98: Procedure on receipt of application

AAR procedure

intermediatemedium relevance25m
100

Section 100: Appeal to Appellate Authority

Appeal to AAAR

intermediatemedium relevance25m
103

Section 103: Applicability of advance ruling

Binding nature

intermediatehigh relevance20m